This guidance explains what the law says charity trustees must do or must not do. The charity trustee duties are set out in The Charities and Trustee Investment (Scotland) Act 2005.
This Guide sets out the key points charities need to know about the 2005 Act. It is not a detailed guide to all the requirements of charity law. Throughout the Guide there are links to specific guidance on our website and details of other organisations that can give help and advice to charities.
This guidance is aimed at anyone who is considering setting up a charity, particularly those interested in becoming a SCIO, and those existing charities which are considering changing their legal form to a SCIO.
Comprehensive guidance on the charity test. To be a Scottish charity or a charity registered in Scotland your organisation must pass the charity test.
In this Guide we look at the main ways a charity can trade and what charity trustees need to consider in terms of the charity test and charity trustee duties as set out in the Charities and Trustee Investment (Scotland) Act 2005.
Understanding the risk of fraud in your charity and how to reduce it.
From 1 April 2016, we are asking charities to report Notifiable Events to us. This is when something serious has happened or is happening to the charity.
This guidance outlines the position under Scottish charity law for Social Enterprises thinking about becoming a charity and is based on our experience of applications from organisations who class themselves as Social Enterprises.
This guidance explains what is meant by safeguarding and highlights key steps charity trustees can take to make sure that it is considered in an appropriate way.
This guide sets out the key points grant giving charities need to consider to make sure they comply with the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act).
Checklist for Charity Trustees – protecting charitable status sets out some of the key areas charity trustees should keep in mind to ensure in particular that their charity continues to meet the requirements of the charity test.
This guidance sets out the key points charities and applicants to become a charity need to know about the rules around charity names, including the rules under charity law and company law - which apply to companies and Scottish Charitable Incorporated Organisations (SCIOs).
Read our FAQs on political campaigning to help you get it right.
This guidance is aimed at small and medium charities with paid employees. It is designed to improve awareness among charity trustees of their legal responsibilities in relation to auto-enrolment.
When it is unclear who is in charge of a charity, serious governance problems can develop and harm the charity. This guidance explains why clarity about who is in charge of a charity is crucial. You might also find this video useful: The role of the charity trustee.
This guidance is a starting point to help those running charities understand what to consider when they are assessing if their charity is meeting equality law requirements.
This guide outlines 6 steps to successful charity trustee recruitment. Having a diverse board can help to make your charity more effective. The right mix of skills and experience will boost your charity’s ability to meet its aims.
Guidance from the British Banking Association, Banking for charities, provides charity trustees with information on banking including choosing and opening the right bank account, understanding banking charges and fees.
This briefing note sets out the answers to some of the questions we are asked about the Scottish Governments Water Charges and Sewerage Exemption scheme for charities.
Guidance to assist elected members in understanding the role of a charity trustee and the associated duties and responsibilities.
This factsheet has been produced with help from Police Scotland. It provides steps that charities can take to protect themselves and what to do if your charity has been the victim of cybercrime.
This guidance is aimed at charity trustees of cross-border charities and people working with or advising charity trustees.